累退稅

圖表展示在累退稅制之下收入最高的納稅人需繳納的稅率並非最高。[1]

累退稅（英語：）是隨納稅人收入和財富的增加而實際稅率逐步遞減的稅制。[2][3][4][5][6]

例子

銷售稅、增值稅、燃油稅等基於日常開支實際消耗而徵收的稅項多被認為是累退稅。雖然隨收入和財富增加，日常開支會隨之而上升，但這些衣、食、住、行的開支佔整體收入的比率，當收入達到一定金額之後，卻不升反跌。由於這稅率多為固定稅率，所以納稅人的實際稅率亦相對下跌。

相關條目

參考
  1. (PDF). Citizens for Tax Justice. 12 April 2012.
  2. Webster (3): decreasing in rate as the base increases (a regressive tax)
  3. American Heritage 的存檔，存档日期2008-06-03. (3). Decreasing proportionately as the amount taxed increases: a regressive tax.
  4. Dictionary.com (3).(of tax) decreasing proportionately with an increase in the tax base.
  5. Britannica Concise Encyclopedia: Tax levied at a rate that decreases as its base increases.
  6. Sommerfeld, Ray M., Silvia A. Madeo, Kenneth E. Anderson, Betty R. Jackson (1992), Concepts of Taxation, Dryden Press: Fort Worth, TX
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